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    <title>2018 (1) TMI 1361 - CESTAT CHANDIGARH</title>
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    <description>The appeal was disposed of by the Tribunal, upholding the denial of Cenvat credit on towers, tower materials, shelters, and prefabricated buildings. The Tribunal relied on previous decisions and interpretations of the Cenvat Credit Rules, determining that the appellant was not entitled to avail Cenvat credit on the disputed items. Despite the appellant&#039;s arguments and reliance on prior decisions, the Tribunal maintained consistency with its earlier rulings, resulting in the rejection of the appellant&#039;s claim for Cenvat credit. Additionally, the Tribunal decided not to impose a penalty on the appellant due to the contentious nature of the issue and divergent views, ensuring a fair outcome.</description>
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      <title>2018 (1) TMI 1361 - CESTAT CHANDIGARH</title>
      <link>https://www.taxtmi.com/caselaws?id=274789</link>
      <description>The appeal was disposed of by the Tribunal, upholding the denial of Cenvat credit on towers, tower materials, shelters, and prefabricated buildings. The Tribunal relied on previous decisions and interpretations of the Cenvat Credit Rules, determining that the appellant was not entitled to avail Cenvat credit on the disputed items. Despite the appellant&#039;s arguments and reliance on prior decisions, the Tribunal maintained consistency with its earlier rulings, resulting in the rejection of the appellant&#039;s claim for Cenvat credit. Additionally, the Tribunal decided not to impose a penalty on the appellant due to the contentious nature of the issue and divergent views, ensuring a fair outcome.</description>
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